Religiosity, Digitalization of Zakat and Zakat Compliance within the Framework of Voluntary Tax Compliance

Abstract

This study aims to determine the relationship between religiosity and digitalization of zakat on zakat compliance and relate it to voluntary tax compliance. This study involved 150 respondents throughout the Greater Jakarta area. By using a hypothesis test, it can be concluded that religiosity and tax digitization have a positive and significant effect partially or jointly, while the next equation shows the results that religiosity has a positive and significant effect on voluntary tax compliance, but not with zakat compliance variables on tax compliance. Volunteer. However, the joint test stated a significant value.

From the results of the determination test, the results are in the range of 40%, meaning that this research needs to be refined with other variables that have not been included in this study. There is no influence between zakat and tax, indicating that there is no positive information related to tax deduction zakat in Jabodetabek.